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participate in the game, so you will have a chance to communicate with native speakers. Thus, you can overcome the language barrier, because you are so passionate about the game that you forget about your fears and embarrassment.
The advantage of this gaming platform is the fact that this technology can freely exist in cloud technologies and thereby reduces the risk of uncontrolled use of children's game resources.
References:
1. Дергач А.А. Педагогическая эвристика (искусство обучения иностранному языку) М., 1991;
2. Влияние компьютерных игр на психику и умственные способности -http://www.evdokimenko.ru/comp-games-genii.html
UDC 657
Shortanov R.A. 4th year student Faculty of Financial Markets federal state educational budget institution of higher education Scientific adviser: Mislavskaya NA, Doctor of Economics, Associate
Professor, Professor of the Department of Accounting, Analysis and Audit
federal state educational budget institution of higher education "Financial University under the Government of the Russian Federation "
Russia, Moscow
TRANSITION TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING AS ONE OF THE FACTORS OF INCREASING THE INVESTMENT ATTRACTIVENESS OF RUSSIA
Annotation: this article deals with the problems of transition of Russian organizations to International Financial Reporting Standards. Proposals for a phased transition of commercial organizations to IFRS have been made.
Keywords: standards, financial statements, accounting, management accounting.
The use of various kinds of norms and standards is a familiar procedure for Russian merchants. They have to maneuver in the "raging stream" of regulatory changes and adjustments to national accounting standards in order to correctly calculate tax liabilities and present reliable reports. However, the application of IFRS has its own characteristics.
Issued according to international standards, a universal tool for providing users with reliable information about the financial situation of the company, its performance indicators, which are used to determine profitability, financial stability and other data necessary for making management decisions.
The use of IFRS allows domestic firms to:
- interact with foreign investors;
- entering international capital markets;
- provide shareholders and other interested users with reports in a universal format;
- increase the degree of informativeness of its reporting;
- eliminate formal barriers to international cooperation, etc.
The process of introducing IFRS into the economic reality of Russia is moving in all directions, which can be divided into 2 groups:
- regulatory and organizational;
- security.
The number of regulatory and organizational include:
- introduction of IFRS into effect on the territory of Russia (order of the Ministry of Finance of Russia dated December 28, 2015 No. 217n);
- expanding the list of companies obliged by law to prepare reports on international standards;
- the convergence of international and national accounting and reporting standards;
- other regulatory and organizational measures.
Among the security actions can be called:
- generalization of the practice of introducing IFRS in our country (conclusion based on the results of an examination of the applicability of IFRS and Explanations of IFRS on the territory of the Russian Federation No. 71 dated November 19, 2015);
- capacity building (increase in the number of specialists in the field of IFRS);
- changes in educational approaches to the initial training of financiers and accountants;
- other measures.
Despite the presence of advantages in the application of IFRS and large-scale actions to introduce them in Russia, there are obstacles slowing down this process.
Russia began to introduce International Financial Reporting Standards back in 1998. However, until recently, the requirement to send documents compiled according to all the rules of IFRS was not enshrined in law. Therefore, enterprises provided papers according to Russian accounting standards, and made reports for foreign investors either under IFRS or under US GAAP accounting principles. At the same time, the formation of complex reporting with an unobvious benefit for themselves and the business they wanted was far from being in all firms, perhaps that is why Russia lagged behind the global trend of widespread adoption of IFRS.
According to the law, three types of organizations are required to report under IFRS in Russia: credit, insurance and those companies whose securities are admitted to organized trading. This approach is consistent with world practice - in most countries where IFRS are enshrined at the legislative level, only enterprises entering international exchanges should compile documents on these standards.
In any of the countries, reporting on international standards is not all companies. As a rule, reporting is carried out according to national standards. And only if the company plans to enter the international level, if it works with foreign investors or has plans to attract them, if the company is in a holding group, IFRS reporting is necessary.
The calculation of profit under IFRS significantly increases the receipt of dividends of state-owned companies in the budget, while the calculation according to Russian standards can significantly reduce deductions to the treasury. Here, for example, the net profit of Gazprom in 2018 under RAS amounted to 879.6 billion rubles, and under IFRS - 1.34 trillion. rub.
Speaking about the implementation of IFRS, we can note some aspects.
Firstly, according to the law, organizations that prepare financial statements in accordance with rules different from international standards will only report under IFRS since 2015.
Secondly, not for all firms this type of documents is only now becoming something new. For example, according to the decision of the Central Bank, credit organizations began to prepare reports in accordance with International Standards back in 2004. And even then the question of fundamental differences between the Russian and international rules for preparing reports arose. It is for this reason that for almost ten years many enterprises have taken it for themselves without waiting for the decision of the authorities to switch to IFRS or GAAP - so it is more convenient for investors.
Handing over reports, companies for the first time reported under IFRS without fail. Whether the first IFRS implementation campaign was successful, experts say with caution.
In Russia, the main problem in implementing IFRS experts consider the lack of qualified professionals who are ready to work on these standards. Own staff is not always enough, so you have to attract external consultants. They are divided into several categories: these are either specialists employed in the "big four" companies, but their services are very expensive and not every company is willing to pay so much. There are leaders among Russian enterprises. Such firms have extensive experience, they often prepare reports, while the auditors are again specialists from the companies of the "big four". There are also small organizations that offer their services, they, among other things, make up and reporting, although the auditors then force it to be redone many times, because the documents from it become completely out of date. Not all small companies have enough good, competent specialists who are able to make a report in such a way that the auditors have no complaints.
American companies are adopting IFRS "in bayonets" for two reasons. First, they consider GAAP to be almost the gold standard of accounting and fear for their "accountable sovereignty." Secondly, many in the US are confident that IFRS is very expensive, and the benefit from the transition to uniform standards is highly questionable.
The Big Four auditors are world market leaders PricewaterhouseCoopers, Deloitte, Ernst & Young and KPMG. According to Russian auditors, all 400 of the largest companies in the country are clients of the Big Four.
Russia is not the only country in which the implementation of IFRS is "creaking." For example, in the USA there is no personnel problem, but many firms are ready to stand up for their national standards - GAAP - to the last. A preliminary plan for the transition to IFRS, the Securities and Exchange Commission of the country submitted back in 2008. However, the timing of its mandatory implementation is constantly shifting.
However, despite the complexity and high cost of IFRS, experts believe that the transition to international standards, at least in Russia, is to some extent useful to both society and the companies themselves. Users win because they have much more information about the company's activities. Auditors also win - they are expanding the market for mandatory audits. It is least profitable for companies because they have to bear the costs, but here you can still benefit. Reporting under IFRS, companies are forced to focus on the best management practices, which sooner or later will have a positive economic effect.
First of all, the introduction of IFRS is beneficial to companies whose shares are planned to enter the stock exchange. If there are foreign investors and Russian investors who are already used to reading statements according to international standards, business owners - for them, reporting under IFRS is also more understandable. The company, which is reporting under IFRS, is more attractive to investors.
Despite the current awareness of the professional community about the economic feasibility of implementing IFRS, a full transition to these standards will take some more time. And one of the reasons here is the preserved tight control and close attention of government agencies to the formation of accounting standards. In this situation, the manifestation of professional judgment of relevant specialists has a strictly limited scope of existence and manifestation.
Despite the fact that the introduction of IFRS into our lives is inevitable and is dictated by modern economic realities, today there is nothing left for large organizations how to pay the appropriate specialists for drawing up IFRS reports and wait for the country's own staff to grow.
References:
1. Bezdolnaya T.Yu. The use of international financial reporting standards in the Islamic financial sector / T.Yu. Bezdolnaya, A.V. Nesterenko // Agrarian Science of the North-Caucasian Federal District: Collection of Scientific Works Based on the Materials of the 81st Annual Scientific and Practical Conference / Ed. for the release of TA Bashkatova. - 2018. - P. 46-51.
2. Getman V.G. International Accounting Standards and Financial Reporting / V.G. Getman, O.V. Rozhkov. - M .: Infra-M, 2017. - 559 p.
3. Nikiforova E.A. Analysis of risks and problems associated with the transition in the Russian Federation of accounting and reporting to international financial reporting standards // Risk Analysis Issues. - 2018. - №3. - p. 65-71.
4. Syroizhko V.V. IFRS (IAS) 18 "Revenue" and the Russian rules for the accounting of income: a comparative description / V.V. Syroizhko, E.V. Mazurina // International Accounting. - 2018. - №4. - pp. 52-63.
5. Rybalko O.A. Organizational aspects of the implementation of IFRS in the enterprise // International Accounting. - 2018. - №12. - pp. 18-29.
UDC 378.4
Zavorokhina A. V. Chernomurova Y. U.
Student at the Faculty of Pedagogy, Psychology and Communicative Studies
Tatiana V. Volkodav
Ph.D., associate professor in the Department of English Philology and
the Department of Pedagogy and Psychology
Kuban State University Russia, Krasnodar
STUDENTS VS TEACHER: THROUGH THE IMAGE LOOKING GLASS
Abstract: The article is devoted to the peculiarities of student's perception and assessment of the image of the faculty member. The paper examines the main characteristics of the teacher's personality, as well as the dynamics of changes in the components of the educator's image throughout the entire study period. The results of the study showed that university students tend to change their beliefs about the image of the teacher.
Keywords: image of the teacher, professional qualities, teacher's personal qualities, teacher image indicators, pedagogical process.
Introduction
The image of the teacher has become a necessary attribute of professional activity in the modern society. On the one hand, image encourages personal promotion and success in the professional activity. On the other hand, it stimulates personal self-fulfillment through recognition by the society and personal success. The importance of teacher image is determined by certain factors, e.g., the necessity to compete in the modern educational environment; the opportunity for self-realization and success; the importance of teacher's image for the organization's effective educational process.
Students' beliefs about the teacher's personality function as an important subjective factor that determines the effectiveness of the entire educational work of the University [8, c. 110-117]. Furthermore, this factor affects the teacher's communication with students, including various classroom and extracurricular activities. The problem of teacher's image and its role require special consideration, as the development of methods of its diagnosis will stimulate the transformation of teacher image into a full-fledged factor of the pedagogical process [1, c. 61-68]. The importance of students' perceptions of the teacher has been indicated by many modern researchers in the field of interpersonal relations,
